1998 Legislation
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HOUSE BILL NO. 731, As Amended in the Senate – Tax appeal bd/decisions/signatures

HOUSE BILL NO. 731, As Amended in the Senate

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Daily Data Tracking History



H0731aaS............................................by REVENUE AND TAXATION
TAX APPEALS BOARD - Amends existing law to provide that a hearing will be
conducted and a recommended decision rendered by a hearing officer or by
one member of the board of tax appeals; to provide that the recommended
decision shall become final when signed by at least two board members and
to provide that if the recommended decision fails to gain the signature of
two members, the chairman shall direct that a substitute recommended
decision be drafted for submission to board members which shall become
final upon the signature of two or more members; and to provide for a
hearing by the entire board prior to a final decision being rendered.

02/16    House intro - 1st rdg - to printing
02/17    Rpt prt - to Rev/Tax
02/25    Rpt out - rec d/p - to 2nd rdg
02/26    2nd rdg - to 3rd rdg
03/03    3rd rdg - PASSED - 67-0-3
      AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Bivens,
      Black(15), Black(23), Boe, Bruneel, Callister, Campbell, Chase,
      Clark, Crane, Crow, Cuddy, Deal, Denney, Ellsworth, Field(13),
      Field(20), Gagner, Geddes, Gould, Hadley, Hansen, Henbest, Hornbeck,
      Jaquet, Jones(9), Jones(22), Jones(20), Judd, Kellogg, Kempton,
      Kendell, Kjellander, Kunz, Lake, Linford, Loertscher, Mader, Marley,
      McKague, Meyer, Miller, Mortensen, Newcomb, Pischner, Pomeroy,
      Reynolds, Richman, Ridinger, Sali, Schaefer, Stevenson, Stoicheff,
      Stone, Stubbs, Taylor, Tilman, Tippets, Trail, Watson, Wheeler,
      Zimmermann
      NAYS -- None
      Absent and excused -- Robison, Wood, Mr Speaker
    Floor Sponsor - Hansen
    Title apvd - to Senate
03/04    Senate intro - 1st rdg - to Loc Gov
03/10    Rpt out - to 14th Ord
03/10    Rpt out amen - to 1st rdg as amen
03/11    1st rdg - to 2nd rdg as amen
03/12    Rls susp - PASSED - 35-0-0
      AYES -- Andreason, Boatright, Branch, Bunderson, Burtenshaw, Cameron,
      Crow, Danielson, Darrington, Diede, Dunklin, Frasure, Geddes, Hansen,
      Hawkins, Ingram, Ipsen, Keough, King, Lee, McLaughlin, Noh, Parry,
      Richardson, Riggs, Risch, Sandy, Schroeder, Sorensen, Stennett,
      Sweeney, Thorne, Twiggs, Wheeler, Whitworth
      NAYS -- None
      Absent and excused -- None
    Floor Sponsors - Frasure, McLaughlin
    Title apvd - to House
03/16    House concurred in Senate amens - to engros
03/17    Rpt engros - 1st rdg - to 2nd rdg as amen
03/18    2nd rdg as amen - to 3rd rdg as amen
03/18    3rd rdg as amen - PASSED - 67-0-3
      AYES -- Alltus, Barraclough, Barrett, Bell, Bieter, Bivens,
      Black(15), Black(23), Boe, Bruneel, Callister, Campbell, Chase,
      Clark, Crow, Cuddy, Deal, Denney, Ellsworth, Field(13), Field(20),
      Gagner, Geddes, Gould, Hadley, Henbest, Hornbeck, Jaquet, Jones(9),
      Jones(22), Jones(20), Judd, Kellogg, Kempton, Kendell, Kjellander,
      Kunz, Lake, Linford, Loertscher, Mader, Marley, McKague, Meyer,
      Miller, Mortensen, Newcomb, Pischner, Pomeroy, Reynolds, Richman,
      Ridinger, Robison, Sali, Schaefer, Stevenson, Stoicheff, Stone,
      Stubbs, Taylor, Tilman, Trail, Watson, Wheeler, Wood, Zimmermann,
      Mr Speaker
      NAYS -- None
      Absent and excused -- Crane, Hansen, Tippets
    Floor Sponsor - Hansen
    Title apvd - to enrol
03/19    Rpt enrol - Sp signed
    Pres signed - to Governor
03/20    Governor signed
         Session Law Chapter 226
         Effective: 07/01/98

Bill Text


H0731


                                                                        
 ||||              LEGISLATURE OF THE STATE OF IDAHO             ||||
Fifty-fourth Legislature                 Second Regular Session - 1998
                                                                        

                             IN THE HOUSE OF REPRESENTATIVES

                       HOUSE BILL NO. 731, As Amended in the Senate

                            BY REVENUE AND TAXATION COMMITTEE

 1                                        AN ACT
 2    RELATING TO THE BOARD OF TAX APPEALS; AMENDING SECTION 63-3809, IDAHO CODE, TO
 3        PROVIDE THAT  A HEARING WILL BE CONDUCTED AND A RECOMMENDED DECISION  REN-
 4        DERED  BY  A HEARING OFFICER OR BY ONE  MEMBER OF THE BOARD OF TAX APPEALS
 5        AND THE RECOMMENDED DECISION SHALL BECOME FINAL WHEN SIGNED  BY  AT  LEAST
 6        TWO  BOARD  MEMBERS,  TO PROVIDE IF THE RECOMMENDED DECISION FAILS TO GAIN
 7        THE SIGNATURE OF TWO MEMBERS, THE CHAIRMAN SHALL DIRECT THAT A  SUBSTITUTE
 8        RECOMMENDED  DECISION BE DRAFTED FOR SUBMISSION TO BOARD MEMBERS AND WHICH
 9        SHALL BECOME FINAL UPON THE SIGNATURE OF TWO OR MORE MEMBERS AND  TO  PRO-
10        VIDE  FOR  A  HEARING  BY THE ENTIRE BOARD PRIOR TO A FINAL DECISION BEING
11        RENDERED.

12    Be It Enacted by the Legislature of the State of Idaho:

13        SECTION 1.  That Section 63-3809, Idaho Code, be, and the same  is  hereby
14    amended to read as follows:

15        63-3809.  HEARINGS  --  MATTER  CONSIDERED BY BOARD TO BE OF PUBLIC IMPOR-
16    TANCE. Hearing assignments will be made by the chairman.
17         (1)   A hearing will be  conducted  and  a    recommended
18      decision rendered by  a hearing officer or by  one (1) mem-
19    ber of the board.  The  recommended  decision  shall  become  final  when
20    signed by at least two (2) board members.
21        (2)  If  the  recommended  decision fails to gain the signature of two (2)
22    members, the chairman shall direct that a substitute recommended  decision  be
23    drafted  for submission to board members and which shall become final upon the
24    signature of two (2) or more members.
25        (3)  Prior to a final decision being rendered, i  I f, in
26    the opinion of one  (1)  or more members of the board, a matter  is
27    of  sufficient importance to the public, it may be certified for consideration
28    by the entire board either at a hearing or upon a transcript of a hearing held
29    by one  (1)  of its members and recorded in any suitable manner.

Statement of Purpose / Fiscal Impact


    





                         STATEMENT OF PURPOSE
                               RS 08078
                                   
    
    This bill will allow the creation of a Hearing Officer 
    position for the State Board of Tax Appeals.
    
                             FISCAL NOTE
    
    There will be a $52,900 impact on the State general fund 
    for wages and benefits. In addition, there will be costs 
    associated with reimbursements for actual and necessary 
    expenses, subject to the limits provided for in Section 
    67-2007, Idaho Code. ($7,500- $10,000)
    
    CONTACT: Rep Roger Chase
             Rep Larry Watson
             Phone 332-1000
    
    
    
    H 731